WOODROUGH, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals, (29 B. T. A. 1236) sustaining the assessment by the Commissioner of a deficiency of $32,258.86 in the petitioner's income tax for the period September 1 to December 31, 1923. The facts as found by the Board of Tax Appeals are as follows:
The taxpayer, a Maine corporation, which, on August 27, 1923, changed its name from the Central Petroleum Company, was the parent company...
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